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Scottish Exchequer (Tax Records), Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14

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[Page] 89
26 DUMFRIES

Survey of the Covered Cart Tax in the Burgh of Dumfries from
5 April 1797 to 5 April 1798 by William Laidlaw Surveyor

Proof
1Covered Cart at £0.10.0 is £0.10.0
10 P. [Per] Cent. £0.1.0
£0.11.0

I William Laidlaw Surveyor aforesaid hereby Certify,
That upon Careful Examination, I find the foregoing
Duties amount to the Sum of Eleven Shillings
Sterling and that I delivered to the Collector of said
Duties an Exact Duplicate hereof which Contained
an Oath that the person above named was duly
Served with a Requisition and is Charged agreeably to
his Return or according to my knowledge and
belief that he was liable in Said duties
William Laidlaw

Scottish Exchequer (Tax Records), Cart tax - Volume 14 - Counties (see 'More info' for county details), E326/7/14

This volume contains information on the cart tax collected from the counties of Aberdeenshire, Ayrshire, Argyll, Banffshire, Berwickshire, Cromarty, Clackmannanshire, Dunbartonshire, Dumfriesshire, East Lothian, Fife, Forfarshire (Angus), Kinross-shire, Kirkcudbrightshire, Lanarkshire, Midlothian (Edinburghshire), Morayshire (Elgin), Peeblesshire, Perthshire, Renfrewshire, Roxburghshire, Selkirkshire, Stirlingshire, West Lothian (Linlithgowshire) and Wigtownshire in 1797-1798.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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